E-invoicing is mandatory for all VAT-registered businesses in Italy making business-to-government (B2G), business-to-business (B2B), and business-to-customer (B2C) transactions. The mandates include non-resident businesses with a fixed establishment in Italy (such as an office or warehouse).
All e-invoices in Italy must be issued and transmitted through the Sistema di Interscambio (SdI) — the official government platform operated by the Agenzia delle Entrate (Italian Revenue Agency). E-invoices must be in the structured FatturaPA XML format.
The supplier of the goods and/or services generates an e-invoice in the FatturaPA XML format then sends it to the SdI. The SdI then validates the format and content, applies a timestamp, and delivers the e-invoice to the buyer.
An Italian e-invoice must include:
- Seller VAT ID and address
- Buyer VAT ID and address
- Description of the goods and/or services
- VAT rate and taxable amount
- Unique invoice number
- Invoice issue date
- Payment terms
- Total invoice amount
A digital signature remains optional for B2B e-invoices, though it is recommended as best practice by the Italian authorities. B2G e-invoices must be electronically signed.
Italian businesses issuing e-invoices to foreign businesses or receiving e-invoices from foreign businesses were previously required to declare them to the Italian Agenzia delle Entrate through the Esterometro — a system for tax declaration of foreign invoices. These invoices must now be declared through the SdI, typically by the 15th of the month following the transaction.
